Document format and locale facts for Pakistan

Why these defaults?

The country code comes from ISO 3166. Unicode CLDR supplies presentation-oriented locale, currency, paper, date, language, calendar, numbering, and direction metadata. Defaults reduce setup time; they do not decide what a valid document must contain.

Recorded official or regional-official language tags: ur, en.

Selected national claims reviewed

Document vocabulary and checks

Core Pakistan sales-tax invoice identity, date, line, value and tax particulars, six-year record retention, credit/debit-note retention, and the notified FBR digital-invoice integration, signing, transmission, FBR-number and QR-code boundary are reviewed. Mandate applicability, provincial service taxes, FBR onboarding, licensed-integrator setup, corrections and return reporting remain separate checks.

Evidence snapshot: 5 official sources · last reviewed 2026-07-19. This is scoped guidance, not a jurisdiction-wide compliance certification.

Tax labels: Sales Tax. Business identifier labels: National Tax Number (NTN).

• Required when applicable: A Pakistan registered person making a taxable supply issues a serially numbered tax invoice in Urdu or English showing supplier name, address and registration number; recipient identity and registration details as applicable; issue date; description and quantity; value excluding tax; sales-tax rate and amount; value including tax; and any other prescribed particulars.Evidence PK_FBR_SALES_TAX_ACT · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
• Required when applicable: Sales-tax records and supporting documents are generally retained for six years after the end of the tax period to which they relate, with proceedings able to extend the period. Electronic invoices, debit notes and credit notes are retained electronically for that period under the integrated-system rules.Evidence PK_FBR_SALES_TAX_RECORDS, PK_FBR_SALES_TAX_RULES_2025 · reviewed 2026-07-19 · review by 2027-01-19 · automation advisory only
• Guidance: For a person notified for FBR integration, the integrated system generates, signs and securely transmits invoice data, receives the unique FBR invoice number and creates the verifiable QR code. The rules prescribe seller, recipient, tax-period, line, tax, discount, reference, HS-code and unit fields. This preview does not integrate with FBR, create the FBR number or QR code, or transmit a digital invoice.Evidence PK_FBR_SALES_TAX_RULES_2025, PK_FBR_DIGITAL_INVOICE_RULES · reviewed 2026-07-18 · review by 2027-01-18 · automation advisory only

Identifier format guidance: See the relevant authority.